COWELL FASHION Co.,Ltd (KOSDAQ: 033290)

COWELL FASHION Co.,Ltd Income Statement

Financials in millions KRW. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	800,000	808,043	822,018	673,980	426,421	394,651
Other Revenue	-0	-0	-0	-0	0	-
Revenue	800,000	808,043	822,018	673,980	426,421	394,651
Revenue Growth (YoY)	40.07%	-1.70%	21.96%	58.05%	8.05%	16.29%
Cost of Revenue	720,253	718,602	714,578	418,593	191,666	184,476
Gross Profit	79,747	89,441	107,440	255,387	234,756	210,175
Selling, General & Admin	34,292	43,311	56,434	153,425	146,814	127,575
Research & Development	1,133	1,093	1,195	964.53	847.15	1,083
Other Operating Expenses	1,430	951.3	982.54	1,943	1,623	1,510
Operating Expenses	47,525	56,615	69,516	164,257	155,117	134,852
Operating Income	32,222	32,826	37,924	91,130	79,639	75,323
Interest Expense	-20,222	-19,748	-14,951	-3,151	-406.97	-1,139
Interest & Investment Income	3,696	3,532	2,558	1,453	1,405	1,522
Earnings From Equity Investments	-1,249	-647.22	152.71	350.22	-0	-0.49
Currency Exchange Gain (Loss)	-47.4	366.58	820.47	-395.66	-164.73	-102.07
Other Non Operating Income (Expenses)	-849.9	-364.96	-347.21	-3,110	-1,764	-4,482
EBT Excluding Unusual Items	13,549	15,964	26,157	86,275	78,709	71,121
Gain (Loss) on Sale of Investments	8,069	8,069	6,467	2,952	12,298	-
Gain (Loss) on Sale of Assets	1,572	49.95	-106.96	-40.34	6,624	0.2
Asset Writedown	-288.13	-730.8	-23.69	-1,448	-1,293	-525.22
Pretax Income	22,902	23,352	32,494	87,739	96,336	72,248
Income Tax Expense	4,108	7,741	13,180	22,562	24,902	17,817
Earnings From Continuing Operations	18,794	15,611	19,314	65,177	71,434	54,431
Earnings From Discontinued Operations	6,026	29,512	45,562	-	-	-
Net Income to Company	24,820	45,123	64,875	65,177	71,434	54,431
Minority Interest in Earnings	202.3	-1,479	-3,240	-1,560	135.24	-3,043
Net Income	25,022	43,644	61,635	63,617	71,569	51,388
Net Income to Common	25,022	43,644	61,635	63,617	71,569	51,388
Net Income Growth	-48.72%	-29.19%	-3.12%	-11.11%	39.27%	2.28%
Shares Outstanding (Basic)	56	56	54	54	55	56
Shares Outstanding (Diluted)	56	56	55	54	56	56
Shares Change (YoY)	3.88%	2.74%	0.31%	-2.27%	-0.84%	-1.15%
EPS (Basic)	449.29	780.31	1134.80	1174.51	1291.56	919.57
EPS (Diluted)	449.29	780.31	1134.80	1169.36	1286.78	917.38
EPS Growth	-48.66%	-31.24%	-2.96%	-9.13%	40.27%	3.76%
Free Cash Flow	56,550	34,299	27,130	57,938	14,644	43,303
Free Cash Flow Per Share	1008.74	611.38	496.82	1064.29	262.88	770.87
Dividend Per Share	252.154	252.154	-	-	-	-
Gross Margin	9.97%	11.07%	13.07%	37.89%	55.05%	53.26%
Operating Margin	4.03%	4.06%	4.61%	13.52%	18.68%	19.09%
Profit Margin	3.13%	5.40%	7.50%	9.44%	16.78%	13.02%
Free Cash Flow Margin	7.07%	4.24%	3.30%	8.60%	3.43%	10.97%
EBITDA	64,867	68,716	71,428	102,960	83,679	82,875
EBITDA Margin	8.11%	8.50%	8.69%	15.28%	19.62%	21.00%
D&A For EBITDA	32,645	35,890	33,504	11,830	4,040	7,552
EBIT	32,222	32,826	37,924	91,130	79,639	75,323
EBIT Margin	4.03%	4.06%	4.61%	13.52%	18.68%	19.09%
Effective Tax Rate	17.94%	33.15%	40.56%	25.71%	25.85%	24.66%
Advertising Expenses	-	1,210	1,820	7,893	5,029	10,562

Source: S&P Capital IQ. Standard template. Financial Sources.